Net finance cost
Financial income and expenses comprise the following:
|€ x 1,000||€ x 1,000|
|Net finance cost||9,262||7,573|
The policy regarding interest and currency risks is covered in note 6.13.
Interest income or expenses are recognized as they accrue, using the effective interest method. Dividend income is recognized in profit or loss on the date that Accell Group’s right to receive payment is established.